IEEE Transactions on Engineering Management, Год журнала: 2024, Номер 71, С. 8517 - 8530
Опубликована: Янв. 1, 2024
Язык: Английский
IEEE Transactions on Engineering Management, Год журнала: 2024, Номер 71, С. 8517 - 8530
Опубликована: Янв. 1, 2024
Язык: Английский
Energy Economics, Год журнала: 2024, Номер 136, С. 107700 - 107700
Опубликована: Июнь 12, 2024
Язык: Английский
Процитировано
8Emerging Markets Finance and Trade, Год журнала: 2024, Номер unknown, С. 1 - 17
Опубликована: Сен. 10, 2024
Язык: Английский
Процитировано
7Meditari Accountancy Research, Год журнала: 2024, Номер unknown
Опубликована: Ноя. 15, 2024
Purpose The purpose of this study is to perform bibliometric analysis systematically and comprehensively examine the current landscape digital knowledge, integration performance in transformation sustainability accounting, reporting assurance. Design/methodology/approach This research uses a systematic literature review, following Scientific Procedures Rationales for Systematic Literature Review protocol various analytical methods. These include annual scientific production analysis, journal keyword cooccurrence clustering, knowledge gap future direction identification evaluate existing thoroughly. Findings reveals significant insights into transformative impact technologies on practices. Annual analyses highlight key contributors adoption Keyword have identified themes assurance, highlighting role such as artificial intelligence (AI), blockchain, Internet Things (IoT) big data. enhance corporate accountability, transparency by automating processes improving data accuracy. these supports environmental, social governance (ESG) reporting, circular economy initiatives strategic decision-making, fostering economic, environmental sustainability. Cluster-by-coupling delve nine broader revealing that IoT improves ESG report accuracy, eXtensible Business Reporting Language structures AI enhances life cycle assessments authenticity. In addition, impacts performance, optimizes resource use edge computing eco-efficiency. Furthermore, identifies avenues advance understanding implementation technology assurance Research limitations/implications Academically, enriches how shape practices gaps integration. Practically, it provides actionable organizations improve effectively leveraging technologies. Policy-wise, findings advocate frameworks supporting effective technologies, ensuring alignment with global goals. Originality/value offers detailed intellectual framework implementing It highlights evolving emphasizes need further investigation emerging can be leveraged achieve
Язык: Английский
Процитировано
6Economic Systems, Год журнала: 2023, Номер 48(1), С. 101164 - 101164
Опубликована: Дек. 6, 2023
Язык: Английский
Процитировано
13IEEE Transactions on Engineering Management, Год журнала: 2024, Номер 71, С. 8517 - 8530
Опубликована: Янв. 1, 2024
Язык: Английский
Процитировано
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